Company Secretarial Library

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Voluntary Strike Off - Limited Companies € 199 + VAT

How can I make a Voluntary Strike Off request to the CRO?

Whatever your reason for deciding to close down the company, so long as certain conditions are met the directors may choose to request that the Companies Registration Office (CRO) strike the company from the register.

This request is made by filling a Form H15 with the CRO within 3 months of a members Special Resolution to wind up the company.

The Form H15 must include:

  • A Letter of No Objection from the Revenue Commissioners dated not more than 3 months before the CRO receive the H15.
  • The page of a newspaper advertisement published in an Irish newspaper not more than 30 days before the request for strike off.
  • The CRO will not register the application for strike off if the company has any outstanding filings.
Voluntary Strike Off-Special Resolution

To strike off the company, the shareholders must pass by way of special resolution (not less than 75% of votes) that:

  • The company will be struck off the register on the grounds that it has either:
    • never carried on business or
    • ceased to carry on business; and
  • the company will not carry on business or incur any liabilities pending the strike off.
  • The Officers of the company have 3 months from the date of the resolution to file the apllication the CRO to have the company struck off.
Voluntary Strike Off-Letter of No Objection
    To obtain the Letter of No Objection from the Revenue Commissioners it is necessary that:
  • The Revenue is notified of the company's cessation and a request is made that they make available the final tax returns up to the date of cessation.
  • ALL tax returns for ALL periods up to and including the date of cessation be filed and that ALL tax liabilities have been fulfilled.


Voluntary Strike Off-Newspaper Advertisement

An application for strike off must be accompanied by evidence that public notice has been made of the request for strike off:

  • Within 30 days of the application to strike off.
  • In a nationally circulated newspaper.
What happens after the application for strike off has been submitted to the CRO?
  • If everything is in order with the application for strike off the CRO will change the company's status from "Normal" to "Strike Off Listed".
  • The CRO will then publish a notice in the CRO Gazette of its intention to strike the company off the register.
  • The company will then be dissolved within 90 days of this notice unless an objection is received.


Who can make an objection to a request for Voluntary Strike Off?

Any person may deliver to the Registrar within 90 days of the date of publication of the strike off notice an objection to the striking off of the company in the Form H16. The objection must be confined to the ground that one or more of the strike off requirements above have not been satisfied.

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